Comparative visible record book



July 12, 1927.

Filed Auz. 23. 1926 from #1: NOTES r. .1.

. f 4 J M 3 z a? my 3 WW n m mm. m a m w/ nm xm w u iziiiwlliiwfi :will IW i l :iw. 1|l1|| |@|||11.|@.w O m JOHN E. BEM-rs, or mas MQINES, IOWA.

GO'MIPABATIVE vIsrBLE nnooan BOOK. in 1 Application filed August 23, 1926; seiiai no. 130,919.

' The object of my invention isto provide a comparatively visible record book of very simple and relatively inexpensive construction, having leaves of certain structure and arranged in certain relation to each other, which leaves on account of their construction are adapted to be readily modified and give a new arrangement, the whole being combined in a record book or series of sheets, whereby comparative records for successive periods of time may be conveniently kept in form for instant visibleoomparison.

7 Another object is to provide such a structure 'so' arranged that the series of leaves exposed for comparison may be readily modified and rearranged for exposing varying series of leaves for comparing records for difi'erentperiods of time,

With these and other objects in view, my invention consists the construction, arrangement and combination of the various parts of mycomparative visible record book, whereby the objects contemplated are, attained, as hereinafter more fully set forth, pointed out in my claims, and illustrated in the accompanying drawings, in which Figure l is a perspective view of a comparatlve VlSlblB record, book embodying my inventlon, parts belng broken away.

on the line 22 o;t Figure 1; and f Figure 3 is a plan view of one of the l ves- It is well known that it is very highly desirable to compare the records of business transactions for different periods of time. For example, it may be desired by the managers or operators of a business'to be able to compare the balance sheets for a series of years, and is a great advantage to be able to do this quickly and easily by exposing the records for the's'uccessive years in parallel columns, and such ,a comparison could, of course, be made by taking the complete balance sheets forthe various years and laying them out on the desk. The eye, however, would have to travel a considerable distance in going over the different sheets/ I l p I have provided an arrangement whereby the indicating characters for the items or headings may be placed in one column and the comparative figures for the different years may be placed in another column on different sheets, so that the columns for the figures will be parallel and the figures for Figure 2 is a detail, sectional view-taken I 0 h p t1oned,which I have indicated enerallyby thecorresponding'items will be in horizon tal lines for maximum convenience in com- Q parison.

In F1gure'3, I have shown one of the sheets which forms a part' 'o'f-my comparative visible record book. f

Each sheet 10 has its'left-hand portion divided by vertical, weakened lines 11,pre'ferablyperforated, into a series of sections or portions extending from the left-hand edge of the sheet. i i

I have illustrated my device in the form of a book adapted to' compare figures for five periods of time.

In a book of this kind, there will be providcd five-"of these section'sfor parts, which I I have indicated in Figure 3 by'the' reference characters 12, 12?, 12 12 an'd112. Each section is punched' 'with holes 13 to receive a binding means, suchas a post, ring or the like. c

To the right of the right-hand section 12 is a portio n or section for acolumn ofindicating characters l t-defining the data of which comparison is desired. i

' I preferably providea border 15 'for the portion. of the sheet adapted to receivev the column 14: for convenience in idicating the range of standard'bookkeepingjmachines;T I

To the right of the portion just men'- the character 16 is the portion 1 for receiv 'ing a column of figures relating tothe indicatingcharacters 14.

For example, 1f it is desired'to keep records of the balance sheets for various periods of time in such manner'that'they may be readily compared, the bookkeeper enters in the column l l the headings'for the balance sheets, such for example as A'ssets, Cash on hand, Cash in bank and so forth, and-Liabilities, Accounts payable. and so forth.

At the ,top of the portion 17 is entered the date, as for eXample January, 1922. I

Then in horizontal alignment with themdicia in column lt'are entered the proper figures, as forexample-Cash on hand,05

the series, next over that'th e 1925 sheet,

' next over that the 1924' sheet, and soon. 7

flu j in the section 12 1 year periods.

the l925sh et, h e -hand e n 12 is tornlofiT alongthe weakened line 11. The 1926 sheet is then mounted on the support, for instance the rings 18 in a suitable binder 19, with the rings extended through. the left-hand holes 13. The 1925 sheet with the left-handsection 12 removed is thus superposed on, the 1926 sheet and the rings are inserted through the left-hand aimin bel s-l wh ould be t e s On the 1924 sheet, the sections 12 and 12 a e ern e and t e ngs n r e through theholes in the section 12 and so on. 7

hen thisis done, thetop sheet or 1922 sheet will have hadthe sections 12, 12, 12 and 12 removed andwill lie ontop of the series, andwill have the column of indicatingcharacters 14 readily. visible. Instead of rewriting or reprinting this columnof figures on each. sheet, it need not be duplicatedon any. of the other sheets.

Opposite the various indicating charac ters, suchfor instance as Cash in bank will be the properfigures arranged in horizontal lines on therespective. sheets.

The. business manager can quickly and ie asily'compare his "balance. sheets for five "on the first of, January, 1927, when it .is: desiredto enter the 19.27 figures underthe date l927:, it' will be seen that the charac ersi lcolumn 6; m y b p acedon the 1923 sheet." The 192 2-sheet may be removed. 7 Each .Of the sheets for 1923, .1924l,1 925 and 1,,926ma a e n additional Section 12, '12.

ands!) Oith removfld. The 1927 sheet can be inserted under the .1926 sheet and all the inclusive.-;

[sheets placed together for a comparative v ble record for the year-s 1923 to 7 19 27 It will be" seen that ,adevice of this kind can be used for a great variety of purposes, 3 as for instance comparing. the monthly sales the rings .18. so

' tecti n er e s sof different salesmen, their annual sales, themonthly sales of a plant, the periodical production of a plant and so forth.

' 'It will, of course, be understood't-hat the eetsm y be made in ifferent size for different purposes, but I preferably make them i a. size adapta le for u e wi h standard bookkeeping machines.

I preferably provide with my comparatime-visible record book an envelope 22"with transparent face to receive each series of sheets. This envelope is open at one side, as a 3 igure and s provid d ar its open end withsuitable holes 24 to receive This may be desired "where the records are referr d o f equ nt y, esp ia ly f som the sheets are used for a long period of time,

for

p rp ses f l anlines ad for he p Itwillbe 'seeri-froin the foregoiing that sheets showing the data for several periods of time, V i

Thus for example, in the illustration shown, the balance sheet for live years can be kept in position for easycomparison and it is very easy to, at the end of eachyear,

tear off some of the sections 12 to 12, inclusive, insert another sheet, andhave the last succeeding five-yearrecords exposed to view.

Agreat saving of timeand labor is accomplished by the use of this device, since the; records for each period need be copied but once to arrange for comparison ofa series of years orperiods.

Between the envelopes containing matter for comparison, there may be insertedv index sheets21, having the index tabs 20. i I claim as my invention: 1. In a structure of the class described, a series of sheets, each having adjacentto one edge a "plurality of sections separatedby weakened lines, each of said sections being provided with holes for mounting the sheets on supporting members, whereby it is possible to tear from the members'of aser es of sheets, a successively increasing number I of said sections and to arrange the sections with their left-hand edges flush with each other and with their right-hand ends successively projecting from the superposed sheets for making visible upon the exposed portions of the sheets data for comparison; 2. In a structure of. the class described, a series of sheets, each having adjacent to one edge a plurality of sections separated by weakened lines, each of said sections being provided with holes for mounting the sheets on supporting. members, whereby it is possible to tear from. the members of a series of sheets, a successively increasing number of said sections and to arrange the sec tions with their left-hand edges flush with each other and with their right-hand ends succ ssively projecting from the superposed sheets for making visible upon the exposed portions of the sheets data for comparison, a support for said sheets extended through the left-hand holes of the respective sheets.

3, In a structure of the class described, a

V series of sheets, each having adjacent to one edge a plurality of sections separated by weakened'lines, each of said sections being provided with holes for mounting the sheets on supporting members, whereby it is possible to tear from the members of a series of sheets, a successively increasing number of said sections and to arrange the sections with their left-hand edges flush with each other and with their right-hand ends suc cessivelyprojecting from the superposed sheets for making visible upon the exposed portions of the sheets data for comparison, and an enveloping member for the series of sheets, having a transparent face and having an open end, it: being provided near said open end with holes registering with those of the sheets.

4. In a structure of the class described,

a series of sheets, each having adjacent to one edge a plurality ofsections separated by weakened lines, each of said sections being 7 provided with holes for mountingthe sheets on supporting members, whereby it is possible to tear from the members of a series of sheets, a successively increasing number of said sections and to arrange the sections with their left-hand edges flush with each other and with their right-hand ends successively projecting from the superposed sheets for making visible upon the exposed portionsof the sheets data for comparison,-

an enveloping member for the series of sheets, having a transparent face and havin an 0 en end it bein rovided near'said member to extend through the holes of the enveloping member and the left-hand holes in the respective sheets. f v

Des Moines, Iowa, August 19, 1926.

JOHN E. BEMISY. 

